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TMI Blog2023 (12) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... valent to the duty or interest or it should be duty and interest? - HELD THAT:- This issue has considered by the Hon ble Karnataka High Court in the case of THE COMMISSIONER OF CUSTOMS AND SERVICE TAX, BANGALORE VERSUS M/S. SONY SALES CORPORATION, [ 2021 (3) TMI 174 - KARNATAKA HIGH COURT] where it was held that The expression used is or which is disjunctive between duty or interest and further us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination of the quantum of penalty. The ld. Commissioner (Appeals) allowed the Revenue's appeal observing that the quantum penalty under Section 114A of the Customs Act, 1962 be equivalent to the amount of duty plus interest payable. Hence, the present appeal. 3. The ld. Advocate for the appellant submits that interest amount added to the duty by the ld. Commissioner (Appeals) in computing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of CC & ST, Bangalore vs. Sony Sales Corporation (supra). Their lordship at para 12 is as follows: "12. The aforesaid rule statutory interpretation was referred to by Constitution Bench of the Supreme Court in Indore Development Authority v. Manohar Lal and Others, AIR 2020 SC 1496. From perusal of the relevant extract of Section 114A, it is evident that the language employed by the Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terpreted as "and"." 7. Following the aforesaid judgment of the Hon'ble High Court, we find that interpretation recorded by the ld. Commissioner (Appeals) in computing the penalty under Section 114A of the Customs Act, 1962 is unsustainable in law. Consequently, the impugned order is set aside and the appeal is allowed with consequential relief, in any, as per law. ( Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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